Determining payable Personal Income Tax (PIT) on  rental payment by the Company on behalf of foreign employees

On June 12^th ,2020, Hanoi Tax Department issued Official Letter No. 51239/CT-TTHT. Whereby:

If the Company has foreign employees who are non – resident in Vietnam and the Company pays their rental costs in Vietnam on behalf of them, these costs shall be subjected to the PIT regarding practical payment but not exceeding 15% of the total taxable incurred income in Vietnam (This do not include house rental, electricity, water bill, and other related services (if any)).